Air India Charters Ltd. Versus Commissioner of Service Tax-V, Mumbai

Imposition of interest and penalty - Section 35F of the Act - pre-deposit - Held that: - where the duty and penalty are under dispute 7.5% of only duty amount has to be deposited in order to file the appeal before this Tribunal. In case only penalty is under dispute then 7.5% of the penalty amount is required to be deposited, in the present case there is a dispute of interest and penalty. As per the plain reading of the Section 35F of the Act, in the present case also only 10% of the penalty is .....

amount therefore, the appeal is liable to be admitted. In this situation, there is no need of filing any stay application. The appeal is admitted. The stay application is dismissed as infructuous. - ST/85321/2016-Mum - Misc. Order No. M/87409/2016-WZB/SMB - Dated:- 27-4-2016 - Shri Ramesh Nair, Member (J) Shri Ajay Telisara, CA, for the Appellant. Shri S.R. Nair, EO (AR), for the Respondent. ORDER The applicant filed this stay application in respect of interest demanded in the adjudication order .....

ibunal contesting only interest and penalty of ₹ 5,000/-. 2. Shri Ajay Telisara, ld. chartered accountant appearing on behalf of the applicant submits that the appellant paid the entire amount of Cenvat credit and also 10% of the penalty imposed therefor, the appeal deserves to be admitted in terms of Section 35F of the Act. He prays that stay may be granted from recovery of interest demanded under Section 75 of the Finance Act. 3. On the other hand, Shri S.R. Nair, ld. EO (AR) s .....

this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied : Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the depo .....